Thesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting

The objective of this research is to investigate the impact of implementing six sigma approach by internal auditors on both the quality of internal audit process and, in return, the quality of internal controls. There is a framework was suggested by Aghili in year 2009 to use one of the methodologies of six sigma approach by internal auditors to achieve the objective of the research. The enhanced use of appropriate audit techniques helps to identify weak internal controls and subsequently minimize fraud. Internal audits' recommendations for improving internal controls are critical for not only preventing internal control weaknesses but also for detecting fraud as well. It was argued that the more extensive the internal audit process, the greater the likelihood that weaknesses in internal controls are identified. Consequently, through better identification of internal control weaknesses, appropriate remedial measures may then be undertaken, leading to higher quality internal controls

Issued also as CD